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Economic Analysis: Theory and Practice
 

Management of cost factors in framework of balanced scorecard

Vol. 11, Iss. 45, DECEMBER 2012

Available online: 4 December 2012

Subject Heading: Financial analysis

JEL Classification: 

Parfenova M.D. Graduate Student of department "Accounting and Auditing", the National Research Nuclear University "Moscow Engineering-Physical Institute"
manija-md@mail.ru

In article the technique of management by company cost through system of factors of cost within the balanced system of indicators is offered. The offered technique assumes integration of key indicators of efficiency and the balanced system of indicators into the concept value-based management.

Keywords: value-oriented management, key performance indicators, balanced scorecard, business value, free cash flow

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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